Commissioner of Income-tax, Central-I v. Subodh Agarwal
[Citation -2019-LL-0918-31]

Citation 2019-LL-0918-31
Appellant Name Commissioner of Income-tax, Central-I
Respondent Name Subodh Agarwal
Relevant Act Income-tax
Date of Order 18/09/2019
Judgment View Judgment
Keyword Tags tax effect

ITA 15 of 2012 IN HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE COMMISSIONER OF INCOME TAX, CENTRAL-I Versus SUBODH AGARWAL BEFORE: Hon ble JUSTICE I. P. MUKERJI Hon ble JUSTICE MD. NIZAMUDDIN Date : 18th September, 2019. Appearance: Mr. S. N. Dutta, Adv. Court :- Mr. Dutta, learned counsel for appellant submits that tax effect is below Rs. 1 crore. By virtue of circular of Central Board of Direct Taxes dated 11th July, 2018 read with circular dated 8th August, 2019 and clarification dated 20th August, 2019, appellant cannot proceed with appeal. Accordingly, this appeal (ITA 15 of 2012) is dismissed as not pressed. Interim order, if any, is vacated. (I. P. MUKERJI, J.) (MD. NIZAMUDDIN, J.) cs. Commissioner of Income-tax, Central-I v. Subodh Agarwal
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